PENGARUH PROFITABILITAS, LEVERAGE, DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LAB
Septiani, Herlina · Universitas Islam 45 / UM Indonesia
Abstrak / Ringkasan
There are several elements that influence the occurrence of Profit Management.
However, there is contamination in the study findings of many researchers. Therefore,
the purpose of this study is to re-examine the effect of Profitability, Leverage, and
Information Asymmetry on Profit Management in the Transportation & Logistics
business sector which is listed on the Indonesia Stock Exchange from 2020 to 2022.
This study uses a quantitative methodology using secondary data. A purposive
sampling strategy was used in this study. In this study, 18 companies were sampled for
3 years, with a total of 54 samples. A documentation approach is used for data
collection procedures. While SPSS software version 25 is used to process data using
multiple linear regression analysis.
Based on the results of this study, Profitability (ROA) has a positive and
substantial impact on Earnings Management, Leverage (DER) has a positive and
substantial impact on Earnings Management, Information Asymmetry has no effect on
Earnings Management,
Topik Terkait
Referensi Serupa
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Literatur Lain dari Universitas Islam 45 / UM Indonesia
THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT
Fajarwati, Diana; Chairunnisa, Nurlaila Maysaroh; Tama, Annafi Indra; Putranto, Indrawan Eko · 2020
Pengaruh Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, dan Auditor Type terhadap Intellectual Capital Disclosure
Novianti, Mirna · 2023
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay Dengan Reputasi KAP sebagai Variabel Moderasi
Disvita, Helni · 2023
Pengaruh Penghindaran Pajak, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi
Fauzia, Ria · 2022
Pengaruh Profitabilitas, Good Corporate Govenance dan Ukuran Perusahaan terhadap Manajemen laba.
Dewangga, Ciko · 2023
PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021
Fadilah, Alvionita Nur · 2024
Pengaruh Ukuran Perusahaan, Leverage, Dan Good Corporate Governance Terhadap Manajemen Laba
Nurhayati, Sri · 2022
Pengaruh Islamic Governance Score, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Islamic Social Reporting Index
Rosita, Sekar · 2023
Literatur Terbaru yang Relevan
THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT
Fajarwati, Diana; Chairunnisa, Nurlaila Maysaroh; Tama, Annafi Indra; Putranto, Indrawan Eko · 2020
Pengaruh Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, dan Auditor Type terhadap Intellectual Capital Disclosure
Novianti, Mirna · 2023
Empirical Analysis of the Efficiency of Working Capital Management among Hungarian Food Industry SMEs
Peter BAGDACS · 2026
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Opini Audit Terhadap Audit Delay Dengan Reputasi KAP sebagai Variabel Moderasi
Disvita, Helni · 2023
Pengaruh Penghindaran Pajak, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi
Fauzia, Ria · 2022
DEVELOPMENT OF LEARNING MODULE MENGOLAH DATA DENGAN MICROSOFT ACCESS 2003 ON COMPUTER SKILLS AND MANAGEMENTINFORMATION LESSONS IN SMK NEGERI 2 SUKOHARJO
Swasono, Endah Widiyanti · 2011
Pengaruh Profitabilitas, Good Corporate Govenance dan Ukuran Perusahaan terhadap Manajemen laba.
Dewangga, Ciko · 2023
PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021
Fadilah, Alvionita Nur · 2024